§ 44.05 LATE PAYMENT.
   Any notice, payment, remittance or other filing required to be made to the village pursuant to any tax ordinance shall be considered late unless it is:
   (A)   Physically received by the village on or before the due date, or
   (B)   Received in an envelope or other container displaying a valid, readable U.S. Postmark dated on or before the due date, properly addressed to the village, with adequate postage prepaid.
(Ord. 04-0123, passed 2-18-04)